(a) A trust account belongs beneficially to the trustee during the trustee's lifetime unless:
(1) the terms of the account or the deposit agreement manifest a contrary intent; or
(2) other clear and convincing evidence of an irrevocable trust exists.
(b) If two or more parties are named as trustees on a trust account, during the parties' lifetimes beneficial rights between the parties are governed by Section 113.102.
(c) An account that is an irrevocable trust belongs beneficially to the beneficiary.